David Crumley Bevan (1906-1996) was the Chief Financial Officer of the Penn Central Transportation Company during its financial collapse in the early 1970s, the result of a poorly planned merger between the Pennsylvania Railroad Company and the New York Central Railroad Company in 1968. The papers document the initial bankruptcy of Penn Central in 1970 and the proceeding court cases against both the company and David Bevan personally, who was accused and later acquitted of financial mismanagement.

"The Lou Gordon Program" is a 90-minute radio show that interviews and discusses topics of public interest. This collection includes a letter to David C. Bevin from Lee C. Hanson and two audio reels of "The Lou Gordon Program."